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Proceedings ArticleDOI
05 Nov 2014
29 Citations
from the surveys indicate that exploring the topic of computer science and software engineering is an important recruiting message.
As such, laptop ownership may be crucially tied to academic performance.
This also requires that faculty become technologically proficient and thus able to incorporate the laptop use into the curriculum so that the value of the laptop computer is realized.
Laptop computers are used more often than desktop computers, especially among graduate students.
Evaluations do clearly show that, when the technology is used properly and when class time is not spent resolving technical problems, the laptop students had a more positive learning experience.
Teachers described gains in expertise, indicating that they used the laptop for a range of purposes to support their teaching.
Furthermore, qualitative data indicated that the laptop program produced academic gains in writing and mathematics within the laptop group.

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Why is reproducing the structure of financial accounts a limitation in the triple bottom line?
4 answers
Reproducing the structure of financial accounts poses a limitation in the triple bottom line (TBL) because it fails to adequately account for social and environmental aspects, which are crucial for a comprehensive sustainability assessment. The TBL aims to go beyond traditional financial metrics by incorporating social and environmental performance alongside financial performance. However, criticisms of the TBL highlight the challenge of quantifying and measuring social and environmental impacts in a way that aligns with the structured format of financial accounting, leading to a lack of specificity in measuring these components. This limitation underscores the need for alternative frameworks like the Triple Depreciation Line (TDL), which extends accounting tools to encompass human and natural capital, addressing the shortcomings of the TBL in protecting these vital resources.
How many i have to spent in a system Information budget?
5 answers
To determine the amount to be spent on an Information System budget, it is essential to consider various factors highlighted in the research papers. Studies show that organizations allocate a significant portion of their operational budget to Information Systems, ranging from 20% to 100% of the annual operating budget, which is substantially higher than just the IT budget. Additionally, a national study reveals that states may have spent $20 billion on Information Resources Management (IRM) in a single fiscal year, emphasizing the substantial financial commitment to information-related initiatives. Therefore, when planning an Information System budget, it is crucial to analyze the specific needs of the organization, align expenditures with operational requirements, and ensure proper integration of accounting and budgeting systems to optimize the management of information resources.
Why is the lack of a unitary measurement criteria in the triple bottom line a limitation?
4 answers
The lack of a unitary measurement criteria in the Triple Bottom Line (TBL) is considered a limitation because it hinders the ability to quantitatively assess social and environmental performance alongside financial performance. The TBL concept encompasses three elements - financial, social, and environmental, but the challenge lies in the absence of a unified measure for these components. This absence of a standardized measurement approach poses a fundamental threat to the TBL idea, which assumes a final result expressed in a unit of measurement. The TBL's quantitative roots without a systemic view further compound this limitation, as it lacks integration and a holistic approach to problem-solving. Consequently, organizations face difficulties in effectively evaluating and comparing their social, environmental, and financial performance within the TBL framework.
Does average monthly income affects the accounting information system used?
5 answers
The average monthly income of employees can impact the effectiveness of the accounting information system used within a company. Research indicates that factors such as incentives, level of education, experience, skills, user involvement, system education, personal capabilities, and top management support play crucial roles in determining the effectiveness of accounting information systems. Additionally, individual skills, user involvement, internal control, and organizational culture have been found to positively influence the effectiveness of accounting systems. Moreover, the Theory of Reasoned Action suggests that individuals perceive benefits from accounting information systems, which can enhance internal control within a company. Therefore, while average monthly income itself may not directly affect the accounting information system, it indirectly influences factors that impact the system's effectiveness.
What is the level of accessibility of classroom equipment in terms of technology Philippines?
5 answers
The level of accessibility of classroom equipment in terms of technology in the Philippines varies across different educational settings. In Central Visayas, faculty members in colleges and universities have high physical access to ICT tools like laptops, smartphones, and Internet connections, enabling them to effectively integrate technology into their teaching practices. On the other hand, schools in Butuan City Division face challenges due to the lack of computer sets for implementing Technology-Assisted Science instruction, impacting the level of technological integration in classrooms. Additionally, there is a growing need to rethink the integration of assistive technology for students with disabilities to ensure optimal support and avoid stigmatization, suggesting a shift towards Universal Design for Learning as a more inclusive framework.
What is the limitation in quantifying the triple bottom line?
5 answers
The limitation in quantifying the Triple Bottom Line (TBL) lies in the challenge of finding a unified measure for the social and environmental performance components, which threatens the idea of a final result expressed in a measurable unit. Additionally, the TBL framework, while widely used, has been criticized for not adequately protecting human and natural capital (HNC). This gap in the TBL model has led to the proposal of an alternative framework called the Triple Depreciation Line (TDL), which aims to extend the principles of financial capital preservation to HNC through ecological accounting practices. Despite these limitations, the TBL remains a valuable paradigm for sustainable business practices, emphasizing social, environmental, and financial considerations in organizational assessments.
What is expenses in accounting?
4 answers
Expenses in accounting refer to the costs incurred by an organization during its operations, which are deducted from revenue to calculate the net income. These expenses are crucial components of an organization's financial statements, reflecting the resources sacrificed to generate revenue. Expenses can be classified into various categories such as direct materials, direct labor, and manufacturing overhead in the case of manufacturing firms. Understanding the distinction between costs and expenses is essential, where costs represent a sacrifice of resources, while expenses are costs charged against revenue within a specific accounting period. Properly managing and categorizing expenses is vital for accurate financial reporting and decision-making within an organization.
How ERP user satisfaction leads to Management accounting change?
5 answers
ERP user satisfaction plays a crucial role in driving Management accounting (MA) change. When users are satisfied with the Enterprise Resource Planning (ERP) system, it positively impacts various aspects of MA, such as accounting information quality, reports, decision-making processes, and accountants' roles and tasks. Additionally, user satisfaction with the ERP system is linked to the successful implementation of the system, Business Process Re-engineering, and Post Implementation Review, all of which are significant dimensions affecting MA practices. Furthermore, the ease of use and usefulness of the new management accounting system are essential factors in determining the acceptance of change in the hospital management accounting system. Therefore, high ERP user satisfaction not only ensures effective MA but also fosters a conducive environment for accepting and implementing changes in management accounting practices.
What are the key factors that influence the adoption of information systems at the organizational level?
4 answers
The adoption of information systems at the organizational level is influenced by several key factors identified in the research papers. Factors such as individual skills, user involvement, internal control, and organizational culture have a positive effect on the use of Accounting Information Systems. Additionally, institutional pressures including coercive, normative, and mimetic forces play a significant role in inducing employees to adopt new information systems, with collectivism strengthening the positive effects of coercive and normative forces while weakening the effect of mimetic force. Moreover, the integration of Technology-Organization-Environment (TOE) framework with Human-Organization-Technology (HOT) framework is crucial for successful adoption of Human Resource Information Systems, emphasizing the importance of considering factors mentioned in the literature during adoption processes.
How principle based accounting and ruled based accounting asses consistency and comparability in financial reporting provide with exsamples?
5 answers
Principle-based accounting and rule-based accounting impact consistency and comparability in financial reporting differently. Principle-based standards, such as IFRS, focus on overarching principles, allowing for more judgment and flexibility. On the other hand, rule-based standards, like US GAAP, provide specific rules and guidelines, potentially leading to more uniformity but also increasing complexity and the risk of aggressive reporting. Research indicates that principle-based standards result in lower financial misreporting and financial misconduct, while rule-based standards may lead to higher accrual earnings management and potentially costlier real earnings management. Auditors tend to rely more on rule-based estimates when assessing going concern, possibly due to familiarity, but both types of estimates inform auditor assessments.
What factors influence the relationship between board activities and financial reporting quality?
5 answers
Various factors influence the relationship between board activities and financial reporting quality. Studies from Vietnam, Zambia, Nigeria, China, and the US highlight key determinants. Board size, board independence, and audit organization play significant roles in enhancing financial reporting quality through accounting conservatism in Vietnamese enterprises. In Zambia, board size is positively correlated with financial reporting quality, while board independence shows a negative but insignificant relationship. Nigerian research emphasizes the positive impact of board independence, board expertise, and audit committee size on financial reporting quality, with board meetings showing a negative relationship. Chinese findings reveal that board diversity, especially in non-state-owned firms, positively affects financial reporting quality. Lastly, US research indicates that firms achieving increased board independence through larger board sizes exhibit higher financial reporting quality.